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Part-Year Residents

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You’re considered a part-year resident of Minnesota if either of the following are true:

You moved to or from Minnesota during the tax year and established residency (domicile).
You spent at least 183 days in Minnesota during the year and you rented, owned, occupied, or maintained an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.

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Do I need to file a Minnesota income tax return? [+]

What if I moved to or from Minnesota during the tax year? [+]

If you moved to Minnesota and planned to stay permanently, you’re a part-year resident regardless of how many days you spent in Minnesota. See the example below.

If you permanently moved from Minnesota, you must establish permanent residence elsewhere. Temporary absences do not change your residency for tax purposes.

Example

Julie moved to Minnesota for a new job in November 2020 and was paid $13,000. Even though Julie was only here two months of the tax year, she earned more than the minimum filing requirement of $12,400 and must file a Minnesota return using Form M1 and Schedule M1NR. She’ll pay tax to Minnesota based on the percentage of her total income earned in Minnesota.

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Department of Revenue
Mail Station 0010
600 N. Robert Street
St. Paul, MN 55145-0010

Mail your property tax refund return to :

Minnesota Department of Revenue
Mail Station 0020
600 N. Robert Street
St. Paul, MN 55145-0020

Mail your tax questions to:

Minnesota Department of Revenue
Mail Station 5510
600 N. Robert Street
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Department of Revenue
Individual Income Tax
600 North Robert Street
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 21, 2020